Making Spirituality manifest would initially mean being more aware of our own actions. We need to examine ourselves minutely. Where it strikes us that the magnifying glass itself and not what we are looking at is important, we are recognizing our own abilities, our own power within a situation. When anything is magnified in a dream it is being brought to our attention. To be using a magnifying glass indicates that we should be making what we are looking at conscious. It needs to be made part of our everyday working life and we do have the power to create something out of the material that we have. You might also like to consult the entry for Lens.